When receiving taxable income from work or employment in 2023, you should provide an annual tax return on form PIT-37. The 2023 return is due April 30, 2024. When filing a PIT-37 return, you can take advantage of tax benefits and deductions and apply for a refund of a part of your personal income tax.

Declaration PIT-37 is submitted by an employee for income from work, labor activity, a contractor (zleceniobiorcą) for income from a work contract, a pensioner from labor income and some pensions.

The declaration applies to income taxed at the tax scale: 12% and 32% and which is received through the taxpayer: employer or customer (zleceniodawca).

In the case of non-taxable income such as social benefits, family benefits, alimony, allowances for employee business trips, allowances for performing social functions, the PIT-37 declaration is not filed.

Tax benefitsin the amount of PLN 85,528 per year apply to young people (up to 26 years old), families with children 4+, working elderly people who do not receive pension benefits and for people returning to Poland and changing their tax residence (return benefit).

If, in addition to income taxed according to the scale, there was also other income in 2023 (for example, taxable with a one-time tax on registered income (ryczałt ewidencjonowany) or from business activities), in addition to form PIT-37, forms PIT-28 or PIT-36 are submitted.

A PIT-37 return may be filed jointly with a spouse, provided that both meet the requirements for filing a PIT-37. A joint return can also be submitted if the spouse resides in the European Union or the Swiss Confederation, provided that the applicant received taxable income in the territory of the Republic of Poland in an amount totaling at least 75% of the total income for the tax year.

The PIT-37 declaration is also filed by a single parent raising children.

The PIT-37 declaration can be submitted to the tax office by post (with acknowledgment of delivery), to the tax office (in person, through a representative) or electronically, online. Electronic government interactive services e-Deklaracje and Twój e-PIT are available and convenient for filing a declaration online.

Online services e-pity.pl, pit.pl and pitax.pl can be used to fill out, print and submit the PIT-37 form.

Declaration PIT-37 is completed on the basis of declaration PIT-11, which is provided by the employer, customer or ZUS insurance fund.

Tax deductions are also taken into account: donations, blood donation, assistance to educational, religious or non-profit organizations.

The period for income tax refund or part thereof is 45 days when submitted online.

When submitting a declaration, you have the right to transfer 1.5% of personal income tax to a selected public benefit organization.